220309 – The Luxembourg Tax Authorities Challenge Interest-Free Loans: Is It a Call for Action?
Authors: Alex Pouchard and Paula Przybielska
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220308 – UK First-Tier Tribunal Declines To Apply a Specific Anti-Avoidance Rule: Requisite Purpose Was Lacking
Authors: Chris Sheridan and Jeffrey Shafer (with thanks to Jessica Charendoff)
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220307 – Upstream Loans: Limitation on the Scope of the Moneylending Business Exception
Author: Audrey Dubois
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220306 – The Amended Service FAPI Rule: New Relief Available
Authors: Silvia Wang and Clara Pham
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220305 – Proposed Amendments to Subsection 85.1(4)
Authors: David Bunn and Mark Dumalski
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220304 – Packing and Unpacking Proposed Amendments
Author: Samantha D’Andrea
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220303 – Proposed Amendments to Subparagraph 212.3(9)(b)(ii)
Authors: Michael Colborne and Nicholas McIsaac
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220302 – Withholding Tax Obligations: Proposed Amendments to Subsections 212(13.1) and 212(13.2)
Authors: Cynthia Morin and Suhaylah Sequeira
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220301 – In This Issue
Author: Angelo Nikolakakis
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